|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:category
|
information return
|
|
gptkbp:electronicFilingThreshold
|
10 or more forms (as of 2024)
|
|
gptkbp:filingDeadline
|
February 28 (to IRS, paper)
March 31 (to IRS, electronic)
January 31 (to recipient)
|
|
gptkbp:filingMethod
|
required if payments exceed certain thresholds
|
|
gptkbp:firstIssueDate
|
1918
|
|
gptkbp:format
|
multi-part
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Form 1099 series
|
|
gptkbp:includes
|
gptkb:Form_1099-B
gptkb:Form_1099-C
gptkb:Form_1099-DIV
gptkb:Form_1099-G
gptkb:Form_1099-INT
gptkb:Form_1099-K
gptkb:Form_1099-LTC
gptkb:Form_1099-MISC
gptkb:Form_1099-OID
gptkb:Form_1099-Q
gptkb:Form_1099-R
gptkb:Form_1099-S
gptkb:Form_1099-SA
|
|
gptkbp:issuedBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:legalBasis
|
gptkb:Internal_Revenue_Code
|
|
gptkbp:penaltyForNonFiling
|
monetary fines
|
|
gptkbp:purpose
|
reporting various types of income other than wages, salaries, and tips
|
|
gptkbp:recipient
|
gptkb:IRS
taxpayer
|
|
gptkbp:relatedTo
|
gptkb:Form_1040
gptkb:Form_W-2
gptkb:Form_1096
|
|
gptkbp:usedBy
|
gptkb:government_agency
businesses
financial institutions
|
|
gptkbp:usedFor
|
reporting government payments
reporting interest income
reporting payment card and third-party network transactions
reporting debt cancellation
reporting dividend income
reporting non-employee compensation
reporting real estate transactions
reporting retirement distributions
|
|
gptkbp:usedIn
|
gptkb:United_States
|
|
gptkbp:website
|
https://www.irs.gov/forms-pubs/about-form-1099
|
|
gptkbp:bfsParent
|
gptkb:Form_1099-DIV
gptkb:Form_1099-INT
gptkb:IRS_Form_1099-G
gptkb:IRS_Form_1099-OID
|
|
gptkbp:bfsLayer
|
6
|